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United Kingdom Leading Case uncategorized

Woolwich Equitable Building Society v Inland Revenue Commissioners

[1993] AC 70 (HL)
JurisdictionUnited Kingdom
CourtHouse of Lords
Year1992
StatusBinding authority

Key Principle

Money paid to a public authority pursuant to an ultra vires (unlawful) demand for tax is recoverable as of right, as a distinct head of restitution, without need to prove mistake or compulsion.

Area of Law

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Related Cases

Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] UKHL 49; [2007] 1 AC 558
Banque Financiere de la Cite v Parc (Battersea) Ltd [1998] UKHL 7; [1999] 1 AC 221; [1998] 2 WLR 475; [1998] 1 All ER 737
Barclays Bank Ltd v W J Simms Son & Cooke (Southern) Ltd [1980] QB 677; [1979] 3 All ER 522

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